Bologna Office Equipment Company manufactures various types of office furniture in batches. The

company uses a job order costing system to account for production costs. At the beginning of April

$20$X$3,$ the inventories had the following balances: direct materials, $$8,500$; manufacturing supplies,

$$1,200$; two jobs that were in process, Job $522$ with total costs of $$5,600,$ and Job $523$ with total

costs of $$2,400$; and finished goods, $$6,000.$ The company had the attached transactions for the

month of April related to manufacturing operations.

REQUIRED: $(1)$ Using the attached forms, prepare summary general journal entries required

by the company for the month of April to record the attached transactions

based upon the information provided. Include any entries that may not be

explicitly stated but implied from the data given. Round all calculations to

the nearest whole dollar. Use the number of the transaction as the date for

your entries. Omit explanations.

$(2)$ Using the attached forms, prepare T accounts for the inventory accounts,

manufacturing overhead control, and cost of goods sold. Post the

transactions that affect these accounts from your entries recorded in $(1)$

above. Compute the ending balances for each of these accounts.

$(3)$ Using the attached forms, prepare job cost records for each job worked on by

the company during the month of April. Calculate the balances for each of

these jobs.

$(4)$ Direct labor incurred and paid in cash during the month were as follows.

$(6)$ Manufacturing supplies in the amount of $$2,400$ were used in production.

$(8),$ Miscellaneous manufacturing overhead costs of $$6,000$ were incurred on account.

$(9)$ Manufacturing overhead was applied to jobs using a predetermined rate of $$6$ per direct

labor hour.

$(10)$ Jobs $522,523,$ and $524$ were completed during the month.

$(11)$ Job $522$ was sold for cash at a $40\%$ markup on cost and Job $524$ was sold on account at

a $30\%$ gross margin.